20世纪90年代以来,台湾地区财政状况不断恶化,迫使台湾地区政府从2003年开始推行一系列的税制改革。本文对20世纪90年代以来台湾地区的财政状况做了介绍,之后对台湾地区从2003年开始的税制改革进行了评析。 Since the 1990s, the deteriorating fiscal position in Taiwan has forced the Taiwan government to launch a series of tax reform since 2003. This article introduces the financial situation in Taiwan since the 1990s and then reviews the tax reform in Taiwan since 2003.